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Advanced Products Corporation has supplied the following data from its activity-based costing system: Overhead Costs Wages and salaries Other overhead costs Total overhead costs S
Advanced Products Corporation has supplied the following data from its activity-based costing system: Overhead Costs Wages and salaries Other overhead costs Total overhead costs S 200,000 100,000 S 300,000 Activity Cost Pool Direct labor support Order processing Customer support Other Total Activity 10,000 DLHs 500 orders Activity Measure Number of direct labor-hours Number of customer orders Number of customers This is an organization-sustaining activity 100 customers Not applicable Distribution of Resource Consumption Across Activities Order Customer Processing Support Direct Labor Support Other Total Wages and salaries 20% 30% 20% 30% 100% Other overhead costs 20% 20% 20% 40% 100% During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow Data Concerning the Shenzhen Enterprises Order 70 units 0.6 DLH per unit Units ordered Direct labor-hours Selling price Direct materials Direct labor S 300 per units S 274 per unit S 21 per DLH
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